The Yellow Book (Generally Accepted Government Auditing Standards) places responsibility on auditors to design their audit to detect fraud. But what does fraud look like? What techniques can you use to find it? And how does it rear its ugly head in the government environment?
In this course, we will discuss the taxonomy of fraud as well as how to detect fraud during an audit and how to thoroughly document your work.
Course objectives include:
- Apply Yellow Book and AICPA requirements regarding fraud to your engagement
- Distinguish between fraud, abuse, and non-compliance
- Explain what to look for– using the CFE’s fraud tree and fraud triangle
- Apply fraud risk assessment techniques recommended by the AICPA
- Design resulting audit tests that target fraud
Who should attend: Auditors conducting audits under GAO’s Yellow Book Auditing Standards
Program level: Basic
Prerequisites: No prerequisites or advance preparation required
Delivery method: Group live
Recommended CPE credit: 8 hours
This course qualifies for Yellow Book CPE hours.
Questions? You can find our FAQ here.
What People Say About This Course
“It was an GREAT course with a GREAT Instructor.”
– How to Detect Fraud During an Audit participant
“She was a fabulous instructor. She kept the course material relevant and entertaining at the same time. She did an excellent job of teaching appropriate material while intertwining interesting stories. She was very polite to all of the students and welcomed everyone’s input and questions.”
– How to Detect Fraud During an Audit participant
“The instructor was knowledgeable on the subject and presented the material in an interesting fashion. I learned a lot from this instructor.”
– How to Detect Fraud During an Audit participant
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